Information regarding the Kentucky Department of Education's review of the districts' audit reports, frequently asked audit questions and important audit information for school districts, and Entity Wide Statements PowerPoint and template are located here.

KDE engaged the Auditor of Public Accounts (APA) to review the districts’ FY2014 audit reports for technical compliance and adherence to reporting standards. The summary results from its review can be found in the Independent Accountant’s Report on Applying Agreed-Upon Procedures to the Kentucky Department of Education, A-133 Desk Reviews for the Fiscal Year Ending June 30, 2014 Audit Reports located on APA’s web site at: http://apps.auditor.ky.gov/Public/Audit_Reports/Archive/2014kydeptofeducationa-133deskreviewsaup.pdf.

Districts and their auditors were sent the detailed results of the FY2014 desk reviews. Auditors were required to correct any audit report classified as technically deficient or unacceptable and reissue the audit report. Request for copies of the detailedresults of the FY2014 desk reviews may be obtained by contacting the below KDE representatives.

The Kentucky school districts’ FY2012 - FY2015 Audit Reports are located below under the "+Title: Financial Audits" section. Access the reports by clicking on the "+" in front of "Title: Financial Audits", click the “+” in front of “Description: (specific fiscal year), and then click on the specific district’s financial audit report. Please note that a few districts may have two electronic reports listed: one for the financial audit report and one for the management letter.